In the case of a defined benefit plan, the employer's statement of financial position should show:

A、 Aliabilityequaltotheundiscounteddefinedbenefitobligationattheendofthereportingperiod
B、 Anassetequaltothecostoftheplanassetsattheendofthereportingperiod
C、 Anassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthefairvalueoftheplanassetsattheendofthereportingperiod
D、 Anassetorliabilityequaltothedifferencebetweenthepresentvalueofthedefinedbenefitobligationattheendofthereportingperiodandthecostoftheplanassetsattheendofthereportingperiod